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Franmarine Services (WA) Pty Ltd v Commissioner of State Taxation (WA)
Judgment date: 29/03/1990
Court: WASC
Judge: Rowland J
Citation:
(1990) 20 ATR 1883;
(1990) 90 ATC 4207;
BC9001410;
Catchwords: Taxation and revenue; Payroll tax; (WA) Payroll Tax Assessment Act 1982; 'Agreement, transaction or arrangement';